PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORTING (Studi Empiris Perusahaan Manufaktur Yang Terdaftar Di BEI periode 2022)

This research aims to test empirical evidence and analyze the influence of profitability, leverage and company size on sustainability reporting disclosures listed on the Indonesia Stock Exchange (BEI) for the period 2022. The population in this study are manufacturing sector companies listed on the Indonesia Stock Exchange (BEI ) in the 2022 period with a sample of 35 companies. Determining the number of samples using purposive sampling technique. The type of research used is associative using a quantitative approach, and the data used is secondary data. This research uses multiple linear regression methods using SPSS. The results of this research show that profitability and leverage have a positive effect on sustainability reporting disclosure. And company size has a negative effect on sustainability reporting disclosure.